ORDER
18.09.92
1. Shri A.M. Mathur with Shri Brajesh Pandya for the petitioner.
2. Shri B.G. Neema, learned Standing Counsel for the Central Government appears on an advance copy being supplied to him.
3. Heard on admission.
4. Since the matter relates only to an application under Section 35E praying for exemption from condition of depositing the amount of duty, as per Section 35E of the Central Excise & Salt Act, 1944, it would be better to dispose of this petition by giving suitable directions.
5. From perusal of the record we find that a strong prima facie case has been made out for grant of exemption. There is no point in admitting the petition and delaying the final disposal, because the ends of justice will be served if a direction is given that the appeal itself be disposed of within a stipulated period without compelling the petitioner to deposit the amount of duty. If the petition is admitted and stay is granted the petition may take a considerable time to be decided and during that time revenue will suffer a loss. It would, therefore, be in the interest of all concerned to direct that the appeal be heard and disposed of within two months from today.
6. It is, therefore, directed that the appeal No. E/5087/91-C, pending before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, shall be disposed of on merits within a period of two months from today. The petitioner’s counsel informs that the appeal is already fixed for hearing on 12th October 1992. It may be heard on that day or as soon thereafter as is possible, but the appeal shall be disposed of within two months from today. The condition of pre deposit of the amount Under Section 35E shall not be applicable to the appeal before the CEGAT. C.c.today.